RMC No. 40-2014: Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties)

Key points

1. End of manual CARs. Manual issuance of the Certificate Authorizing Registration (CAR) stops once the eCAR System is rolled out in a Revenue District Office (RDO) or Large Taxpayers (LT) Audit Division. Offices without the system continue to issue manual CARs under existing issuances.
2. Rollout. The eCAR System rolls out first on May 19, 2014 in the RDOs under Revenue Region No. 1 – Calasiao, Pangasinan. The BIR will announce later the rollout in other offices.
3. Form of the eCAR. Only eCARs on BIR Form Nos. 2313-R and 2313-P, January 2013 version, printed on security paper, are generated and issued. They show the same information as manual CARs.
4. Number of eCARs. One eCAR is issued for each real property, so there are as many eCARs as real properties transferred. For personal properties, one eCAR may cover the transfer of more than one property.
5. Register of Deeds. After rollout, the Register of Deeds does not accept manually issued CARs for real property transfers. Manually issued CARs issued within one (1) year before the rollout date remain valid, and the Revenue District Officers give the Register of Deeds a list of them.

Who is affected

• Taxpayers transferring real or personal properties
• Registers of Deeds
• Revenue District Offices and LT Audit Divisions

Deadlines and effectivity

• First rollout May 19, 2014 in Revenue Region No. 1 – Calasiao, Pangasinan
• Manual CARs issued within one (1) year before rollout remain valid
• Issued May 15, 2014